Civic Intelligence

Maine Sheriffs Association

990 • Fiscal year 2020 • EIN 01-0463255

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

PO Box 444Belgrade, ME 04917

(207) 314-5215

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

14th percentile

-38%

Higher net margin than 14% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

51st percentile

3.5%

Faster asset growth than 51% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-61%

Faster revenue growth than 14% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$385,955

Up $12,896 (+3.5%) from 2019

Net Assets

Up

$385,955

Up $12,896 (+3.5%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$122,573

Down $192,171 (-61%) from 2019

Expenses

Down

$169,247

Down $73,300 (-30%) from 2019

Net Income

Down

-$46,674

Down $118,871 (-165%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $81,816Liabilities 2010: $0Net Assets 2010: $81,8162010Assets 2011: $267,507Liabilities 2011: $0Net Assets 2011: $267,5072011Assets 2012: $194,328Liabilities 2012: $0Net Assets 2012: $194,3282012Assets 2013: $146,167Liabilities 2013: $0Net Assets 2013: $146,1672013Assets 2014: $103,303Liabilities 2014: $0Net Assets 2014: $103,3032014Assets 2015: $24,751Liabilities 2015: $0Net Assets 2015: $24,7512015Assets 2016: $303,529Liabilities 2016: $0Net Assets 2016: $303,5292016Assets 2017: $273,367Liabilities 2017: $0Net Assets 2017: $273,3672017Assets 2018: $265,302Liabilities 2018: $9,000Net Assets 2018: $256,3022018Assets 2019: $373,059Liabilities 2019: $0Net Assets 2019: $373,0592019Assets 2020: $385,955Liabilities 2020: $0Net Assets 2020: $385,9552020Assets 2021: $393,032Liabilities 2021: $5,012Net Assets 2021: $388,0202021Assets 2022: $314,205Liabilities 2022: $0Net Assets 2022: $314,2052022Assets 2023: $390,607Liabilities 2023: $0Net Assets 2023: $390,6072023Assets 2024: $422,944Liabilities 2024: $0Net Assets 2024: $422,9442024

Highlighted filing

2020

Assets$385,955
Liabilities$0
Net Assets$385,955

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $285,4742010Expenses 2011: $549,6722011Expenses 2012: $665,8322012Revenue 2013: $365,416Expenses 2013: $413,577Net Income 2013: -$48,1612013Revenue 2014: $127,957Expenses 2014: $170,821Net Income 2014: -$42,8642014Revenue 2015: $126,256Expenses 2015: $204,808Net Income 2015: -$78,5522015Revenue 2016: $120,786Expenses 2016: $139,778Net Income 2016: -$18,9922016Revenue 2017: $150,471Expenses 2017: $171,940Net Income 2017: -$21,4692017Revenue 2018: $206,526Expenses 2018: $218,222Net Income 2018: -$11,6962018Revenue 2019: $314,744Expenses 2019: $242,547Net Income 2019: $72,1972019Revenue 2020: $122,573Expenses 2020: $169,247Net Income 2020: -$46,6742020Revenue 2021: $124,715Expenses 2021: $152,858Net Income 2021: -$28,1432021Revenue 2022: $242,911Expenses 2022: $220,355Net Income 2022: $22,5562022Revenue 2023: $222,821Expenses 2023: $185,386Net Income 2023: $37,4352023Revenue 2024: $219,908Expenses 2024: $187,571Net Income 2024: $32,3372024

Highlighted filing

2020

Revenue$122,573
Expenses$169,247
Net Income-$46,674
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$122,573
Mission and Program Overview

Mission

To provide services to improve and professionalize sixteen County sheriffs' Offices in the State of Maine.

To provide services to improve and professionalize sixteen County sheriffs Offices in the State of Maine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$287,891$347,490▲ $59,599
Savings and Temporary Cash Investments$81,747$35,044▼ $46,703
Land, Buildings, and Equipment, Net$3,421$3,421→ $0
Total Assets$373,059$385,955▲ $12,896
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$373,059$385,955▲ $12,896
Total Net Assets Fund Balance$373,059$385,955▲ $12,896
Total Liabilities and Net Assets / Fund Balance$373,059$385,955▲ $12,896

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,421$1,175$4,596
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sheriff Kevin J JoyceImmediate Past President
Sheriff Joel A MerryPast President at Large
Sheriff Troy MortonPresident
Sheriff William L King Jr1st Vice President
Sheriff Dale P Lancaster2nd Vice President
Sheriff Christopher WainrightBoard Director
Sheriff Erik G SamsonBoard Director
Sheriff Jeffrey C TraftonBoard Director
Sheriff Ken MasonBoard Director
Sheriff Robert YoungBoard Director
Sheriff Scott A KaneBoard Director
Sheriff Scott R NicholsBoard Director
Sheriff Shawn GillenBoard Director
Sheriff Tim CarrollBoard Director
Sheriff Barry CurtisSecretary
Sheriff Todd B BrackettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,520
Program Service Revenue
$100,980
Investment Income
$73
Other Revenue
$0
Change in Net Assets
$-46,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$95,050
Other Expenses$74,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$87,236--$87,236
All Other Expenses$34,144--$34,144
Fees for Services Legal$9,087--$9,087
Payroll Taxes$7,814--$7,814
Insurance$3,810--$3,810
Office Expenses$2,978--$2,978
Fees for Services Accounting$1,725--$1,725
Other Expenses$83--$83
Total Functional Expenses$169,247$0$0$169,247
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Per Executive Director and Board.

Members or stockholder classes and rights Part VI line 6

Members.

Form 990 governing body review Part VI line 11

Form 990 is available to be reviewed by members on request.

Governing documents etc available to public Part VI line 19

Documents are available upon request during business hours at office in Oakland.

Filing and Contact Details

Filer

Filer Name
Maine Sheriffs Association
EIN
01-0463255
Address
PO Box 444, Belgrade, ME 04917

Signing Officer

Name
Mary-Anne Lamarre
Title
Executive Direc
Phone
2073145215
Signed
2021-11-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Sheriff Kevin J Joyce
Formed
1976
Legal Domicile
Me
Voting Board Members
16
Independent Board Members
16
Employees
9

Preparer

Firm
Thomas M Grant CPA
Address
1 Thomas Drive, Waterville, ME 04901
Preparer
Thomas M Grant
Phone
2078722860
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See Detailed Attachment.

Raw XML AppendixShowing 400 of 403 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc0Medical Marijuana Progr
IRS990/ProgramServiceRevenueGrp/Desc1Conference and Training
IRS990/ProgramServiceRevenueGrp/Desc2Liquor Inspections
IRS990/ProgramServiceRevenueGrp/Desc3Marijuana Inspections
IRS990/ProgramServiceRevenueGrp/Desc4Crash Reports
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13605
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IRS990/PYTotalExpensesAmt0242547
IRS990/PYTotalRevenueAmt0314744
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081747
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035044
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01175
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Per Executive Director and Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available to be reviewed by members on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request during business hours at office in Oakland.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4See Detailed Attachment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0169247
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122573
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0385955
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt016
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary-Anne Lamarre
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02073145215
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Maine Sheriffs Association
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0010463255
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 444
ReturnHeader/Filer/USAddress/CityNm0Belgrade
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004917
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010365857
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas M Grant CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 Thomas Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waterville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004901
ReturnHeader/PreparerPersonGrp/PhoneNum02078722860
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas M Grant
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-12T13:41:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mary-Anne
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Lamarre

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.00$4.23$2.20$1.88$0.32
2023Detailed filing. Detailed filing data is available for this year.$3.91$0.00$3.91$2.23$1.85$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$2.43$2.20$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.05$3.88$1.25$1.53$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$1.23$1.69$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.00$3.73$3.15$2.43$0.72
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.09$2.56$2.07$2.18$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.00$2.73$1.50$1.72$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$1.21$1.40$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$1.26$2.05$0.79
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$1.28$1.71$0.43
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$3.65$4.14$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.94$6.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.00$2.68$5.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$2.85
Peer Organizations

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